Lamborghini has an activity-based costing system with the following cost pools and drivers: setup costs $5,000,000 with 500 setups, material handling costs $3,000,000 with 60,000 material moves, and inspection costs $4,000,000 with 40,000 inspections. Calculate the cost driver rate for each pool and determine the cost assigned to a product requiring 25 setups, 12,000 material moves, and 3,500 inspections. Prepare the balance sheet after the formation of the partnership.